The Himachal Pradesh Land Revenue (Surcharge) Act, 1974

THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) 
ACT, 1974 
ARRANGEMENT OF SECTIONS  
Sections: 
1. Short title, extent and commencement. 
2. Definitions. 
3. Levy of surcharge. 
4. Submission of returns. 
5. Failure to submit information. 
6. Recovery of surcharge. 
7. Power to make rules. 
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THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) 
ACT, 1974 
(ACT NO. 19 OF 1974) 
1 
(Received the assent of the Governor on the 9 th  September, 
1974, and was published in the Rajpatra, Himachal P radesh (Extra-
ordinary), dated the 17 th  September, 1974, pp. 1285-1288). 
An Act to provide for the levy and payment of surch arge on land 
revenue in the State of Himachal Pradesh.  
BE it enacted by the legislative Assembly of Himachal  Pradesh 
in the Twenty-fifth Year of the Republic of India as follows:- 
1. Short title, extent and commencement .- (1) This Act may be 
called the Himachal Pradesh Land Revenue (Surcharge) Act, 1974. 
(2) It extends to the whole of the State of Himachal Pradesh. 
(3) It shall come into force at once. 
2. Definitions .- In this Act, unless there is anything repugnant in 
the subject or context,- 
(a)  “landowner” shall have the same meaning as is 
assigned to it in the Punjab Land Revenue Act, 1887  
(Act No. 17 of 1887) or the Himachal Pradesh Land 
Revenue Act, 1954 (Act No. 6 of 1954), as the case 
may be, and includes a mortgagee with possession;  
(b)  “land revenue” shall have the same meaning as is 
assigned to it in the Punjab Land Revenue Act, 1887  
(Act No. 17 of 1887) or the Himachal Pradesh Land 
                                                 
1. For Statement of Objects and Reasons see the Raj patra, Himachal Pradesh 
(Extra-ordinary), dated the 1 st  May, 1974, p. 756.  
THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT, 1974 2 
Revenue Act, 1954 (Act No. 6 of 1954), as the case 
may be; and  
(c)  all other words and expressions used, but not defi ned 
in this Act, shall have the same meanings as are 
assigned to them in the Punjab Land Revenue Act, 
1887 (Act No. 17 of 1887) or the Himachal Pradesh 
Land Revenue Act, 1954 (Act No. 6 of 1954), as the 
case may be. 
3. Levy of surcharge .- (1) With effect from Rabi harvest of the 
agricultural year, 1973-74 and notwithstanding anything to the contrary 
contained in the Punjab Land Revenue Act, 1887 (Act  No. 17 of 1887) 
or the Himachal Pradesh Land Revenue Act, 1954 (Act No. 6 of 1954), 
every landowner who pays land revenue shall be liab le to pay 
surcharge thereon to the extent of,- 
(a)  in the areas where land settlements have not been done 
during the last 40 years,- 
(i) on land revenue upto rupees fifteen 
     50 per cent  
(ii) on land revenue upto rupees         
twenty-five- 
on first rupees fifteen       ..  .. 
 
on next rupees ten.       ..  ..  
 
 
  50 per cent 
 75 per cent 
(iii) on land revenue up to rupees fifty-  
 on first rupees fifteen.        .. .. 
on next rupees ten   ..  .. 
on next rupees twenty-five ..  .. 
50 per cent 
75 per cent 
100 per cent 
(iv) on land revenue exceeding rupees 
fifty- 
on first rupees fifteen  ..   .. 
on next rupees ten   ..   .. 
on next rupees twenty-five ..  .. 
on the remaining amount ..   .. 
 
 
50 per cent 
75 per cent 
100 per cent 
125 per cent; 
 
(b)  in the areas where land settlements have      
been conducted during the last 40 years;- 
 (i)  on land revenue upto           ..      ..  
rupees fifteen 
(ii)  on land revenue upto rupees 
twenty-five- 
      25 per cent 
 
on first rupees fifteen    ..   .. 25 per cent 
THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT, 1974 3 
on next rupees ten  .. .. 50 per cent 
 (iii)  on land revenue up to rupees fifty-  
on first rupees fifteen  ..    .. 
on next rupees ten          ..     .. 
 
on next rupees twenty-five ..  ..  
 
25 per cent 
50 per cent 
75 per cent 
 (iv)  on land revenue exceeding  
rupees 
fifty- 
on first rupees fifteen       ..     ..  
on next rupees ten           ..     ..  
on next rupees twenty-five..  ..  
on the remaining amount  ..    ..  
 
 
 
25 per cent 
50 per cent 
75 per cent 
100 per cent. 
(2) If in a district or any part thereof, the land revenue is re-
assessed as a result of settlement in such a district or a part thereof after 
the commencement of this Act, then the rates of sur charge prescribed 
in clause (b) of sub-section (1) of this section sh all apply to such a 
district or any part thereof, as the case may be, from such harvest of the 
agricultural year as may be notified by the State G overnment in this 
behalf in the Official Gazette: 
Provided that the levy of surcharge shall not have the effect of 
adding to the value of any Jagir or any assignment of land revenue. 
(3) Where the land revenue is remitted or suspended , the 
surcharge payable under this Act shall be remitted or remain 
suspended, as the case may be. 
4. Submission of returns .- (1) A landowner who is liable to 
pay surcharge under this Act and whose land is situ ated within the 
jurisdiction of more than one Kanungo, shall within  such time as may 
be prescribed, give written information of the deta ils of the total land 
revenue payable by him to the Patwari in whose juri sdiction he holds 
land with the largest land revenue and shall also s ubmit a copy thereof 
to the Tehsildar having jurisdiction. 
(2) The provisions of sub-section (1) of this secti on shall apply 
mutatis mutandis  to a landowner who becomes liable to pay surcharge  
under this Act as a result of acquisition of land b y purchase or 
inheritance or by bequest or by gift or by exchange  or by mortgage or 
in any other manner whatsoever (under any law for t he time being in 
force in the State of Himachal Pradesh) after the commencement of this 
Act and in his case, the period of return shall be thirty days from the 
date of such acquisition. 
 
THE HIMACHAL PRADESH LAND REVENUE (SURCHARGE) ACT, 1974 4 
5. Failure to submit information .- (1) If a landowner fails to 
furnish the information required under section 4 or  furnishes the 
information which is wrong in material particulars, the Tehsildar of the 
Tehsil shall make assessment of the surcharge payab le by the 
landowner after collecting the required information in the manner to be 
prescribed. 
(2) A landowner who fails to furnish the informatio n required 
under section 4 or furnishes the information which is wrong in material 
particulars, he may be charged a penalty up to twelve times the amount 
of surcharge recoverable from him under this Act, by the Tehsildar. 
6. Recovery of surcharge .- The surcharge and the amount of 
penalty, if any, shall be recoverable as arrears of land revenue. 
7. Power to make rules .- (1) The State Government may, by 
notification in the Official Gazette subject to pre vious publication, 
make rules for carrying out the purposes of this Act. 
(2) Every rule made under this Act shall be laid, a s soon as 
may be after it is made, before the State Legislatu re while it is in 
session for a total period of seven days which may be comprised in one 
session or two successive sessions and it before th e expiry of the 
session in which it is so laid or the session immed iately following, the 
Legislature requires any modification in the rule of desires that the rule 
should not be made, the rule shall thereafter have effect only in such 
modified form or be of no effect, as the case may b e, so, however, that 
any such modification or annulment shall be without  prejudice to the 
validity, of anything previously done under that rule. 
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